Announcement: SOA congratulates the new ASAs and CERAs for April 2025.

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  • Financial Reporting For Insurance Contracts Under Possible Future International Accounting Standards

    Financial Reporting For Insurance Contracts Under Possible Future International Accounting Standards This report presents modeling results of the possible impact of the IASB’s preliminary views ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Jan 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards

    Society of Actuaries’ Research Project on Financial Reporting for Insurance Contracts under Possible Future International Accounting Standards This report summarizes the results of a research ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Aug 2008
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • APF Version of Paper

    APF Version of Paper This is the version of the SOA’s research report that appeared in the July 2008 issue of the Actuarial Practice Forum. This report presents modeling results of the possible ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Jul 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Actuarial Practice Forum
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
  • SOA Research Paper on the IFRS Discussion Paper Observations, Questions and Answers

    SOA Research Paper on the IFRS Discussion Paper Observations, Questions and Answers This document is composed of the questions and comments received to date on the initial report of the SOA’s ...

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    • Authors: Sam Gutterman, Randy Tillis, Hung Hsun Jennifer Liang, Tracey Polsgrove
    • Date: Jul 2008
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]